Purpose: The overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in...

type="main" <p>This paper discusses the nature of the 10 example paragraph entries at the end of Pacioli's bookkeeping treatise. It concludes that these are entries from fledgling banking operations involving one account holder and one borrower who, along with two others, has financial transactions...</p>

This paper reports the results of a content analysis of 38 textbooks across the three areas of financial accounting, management accounting, and auditing as recommended by institutions in the UK and the Republic of Ireland. The overall picture to emerge is that IT and related topics are a...